This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue

Over the years many proposals for global taxes – taxes levied on a world-wide basis – have been made. None has been successful, essentially because one cannot have global taxes without a global government. This paper first reviews some of the major global tax proposals and then considers...